TMI Blog2025 (1) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... >GST X X X X Extracts X X X X X X X X Extracts X X X X ..... reply to the show cause notice did not reach the respondent's office. 4. It is submitted by the learned counsel for the petitioner that an intimation in Form GST DRC-07 dated 25.01.2024 followed by a notice dated 26.05.2023. Further, personal hearing was offered on 14.09.2023. However, the petitioner had neither filed its reply nor availed the opportunity for a personal hearing. It is submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n W.P.(MD)No.11924 of 2024 dated 10.06.2024, to submit that this Court has remanded the matter back in similar circumstances subject to payment of 25% of the disputed taxes. 6. It was further submitted that the petitioner is ready and willing to pay 25% of the disputed tax and that they may be granted one final opportunity before the adjudicating authority to put forth their objections to the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered by the respondent and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner. d) If the above deposit is not paid or objections are not filed within the stipulated period, i.e., two weeks and four weeks respectively from the date of receipt of a copy of this order, the impugned order of assessment shall stand revived. Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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